There has been a major debate on the merits of accrual accounting in the public sector in general. This paper is an implementation study of accrual accounting in local government. It examines this issue from an implementation perspective. The implementation perspective adopted draws on Matland's...

This paper examines the practices of a distinctive group of change agents in the reform of the UK public sector - management consultants. The involvement of management consultants in these reforms has been the subject of intense debate. There have been attempts to present management consultants...